Health taxes are excise taxes imposed on products that have a negative public health impact. Excise taxation is one of the most cost-effective policy measures to reduce consumption of these products, while also raising meaningful revenue. In the Lao PDR, the tax system under collects revenue, artificially inflating the role of excise taxes. With a mixed tax structure, the excise tax should rely more on the specific tax than ad valorem tax to improve...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2024/02/01
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Доклад/ отчет
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187950
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1
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2024/03/27
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Disclosed
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Health Taxes in the Lao PDR - Technical Note
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